https://www.taxtmi.com/caselaws?id=276479 Section 34(1)(a), as amended, expressly authorised notice for escaped income at any time, so the reassessment notices for the war years were not barred by the outer limit in section 34(1A). Section 34(1A) was a special enabling provision for war-year income and did not make the time-limit applicable to section 34(1)(a); the court refused to import a restriction the legislature had not expressed. The challenge to the notices therefore failed. en-us Thu, 02 May 1963 00:00:00 +0530 Mon, 12 Nov 2018 17:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276479 Section 34(1)(a), as amended, expressly authorised notice for escaped income at any time, so the reassessment notices for the war years were not barred by the outer limit in section 34(1A). Section 34(1A) was a special enabling provision for war-year income and did not make the time-limit applicable to section 34(1)(a); the court refused to import a restriction the legislature had not expressed. The challenge to the notices therefore failed. Case-Laws Income Tax Thu, 02 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276479